# The Tax Credits (Miscellaneous Amendments) Regulations 2009, Regulation 5: Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002


(1) Regulation 14 (child care charges) is amended as follows.
(2) In paragraph (1A)—
(a) omit sub-paragraph (b);
(b) at the end add—
“(e) a foster parent in respect of a child whom that foster parent is fostering.”
(3) In paragraph (2)(a)—
(a) omit sub-paragraph (i);
(b) in sub-paragraph (iii) for “(subject to subsection 2(B))” substitute “(subject to paragraph (2B))”;
(c) omit sub-paragraph (v);
(d) omit sub-paragraph (vi).
(4) In paragraph (2B) for “registered or approved care” substitute “child care.”

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Source: https://www.legislation.gov.uk/uksi/2009/697/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2009/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.